Market competition and ESG performance-based on the mediating role of board independence

被引：1
作者：
Shi, Dinghao [1 ]
Li, Zhiqiang [2 ]
Huang, Yan [3 ]
Tan, Haoyu [5 ]
Ling, Yixin [6 ]
Liu, Yunuo [7 ]
Tu, Yongqian [4 ,5 ]
机构：
[1] Southwestern Univ Finance & Econ, Sch Law, Chengdu 611130, Sichuan, Peoples R China
[2] Henan Univ Econ & Law, Sch Civil Commercial & Econ Law, Zhengzhou 450016, Henan, Peoples R China
[3] Tsinghua Univ, Sch law, Beijing 100084, Peoples R China
[4] Yili Normal Univ, Sch Law, Yining 835000, Xinjiang, Peoples R China
[5] Renmin Univ China, Sch Lab & Human Resources, Beijing 100872, Peoples R China
[6] Renmin Univ China, Sch Law, Beijing 100872, Peoples R China
[7] Renmin Univ China, Sch Stat, Beijing 100872, Peoples R China
来源：
INTERNATIONAL REVIEW OF FINANCIAL ANALYSIS | 2024年 / 96卷
关键词：
Market competition; Board independence; ESG performance; FIRM PERFORMANCE;
D O I：
10.1016/j.irfa.2024.103620
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Using data from Chinese A-share listed companies from 2012 to 2022, this paper investigates the relationship between market competition and corporate ESG performance. The findings indicate that market competition positively influences corporate ESG performance, with notable disparities in its impact on state-owned versus non-state-owned enterprises. Additionally, the study reveals that board independence enhances corporate ESG performance and mediates the relationship between market competition and corporate ESG performance.
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页数：8
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